Excise Tariff Head For Oilmill Machinery

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In May 1982 the Controller of Customs and Excise at Johannesburg advised the company that the machine should have been classified under tariff subheading and demanded payment of R257 019 07 being the amount of customs duty alleged to have been underpaid and of R2 5 702 00 as a provisional payment to cover any penalty which the Commissioner might decide to 8 to impose

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Illustration The rate of duty per packing machine per month for a jarda scented tobacco pouch having retail sale price of Rs P packed with the aid of a machine having maximum packing speed at which it can be operated for packing jarda scented tobacco pouch of the said retail sale price of 250 pouches per minute shall be =Rs x 55 50 lakh = Rs

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